The nationalised Ayrshire airport that he runs has been handed nearly £40 million of public money.

The national spending watchdog Audit Scotland is to launch a fresh probe into the struggling airport - the second in the space of three years - that will assess its financial performance since being bought by SNP ministers for £1 in 2013.

Mr Smith’s expense claims also include nearly £4000 in legal fees for his new house.

Labour’s finance spokesman Jackie Baillie said: “This is staggering and a scandalous use of public money. People will be astounded to discover that thousands of pounds of public money has been spent this way and he should repay the money claimed for the furniture.

“I am pleased that Audit Scotland will revisit the funding of Prestwick Airport. With taxpayers’ money being spent on beds and tables, it is clear that the SNP’s Government priorities are completely wrong.”

Documents released under freedom of information laws show that in July last year Mr Smith claimed £3710 in legal fees related to a house purchase.

The airport is spending over £40m in public money

Then in September the airport boss put in a claim for £230 towards a bedroom carpet, £1405 on a bed and £789 for a dining suite.

The most expensive bed frame IKEA sells is £315, but more upmarket retailers such as John Lewis stock beds which come in at the £1000 mark.

The expense claims also show chairman Andrew Millar, who banks £300 every day he works, is claiming £30 in petrol for his commute from Glasgow to Prestwick.

“The auditors will assess how Transport Scotland has addressed the recommendations contained in the 2015 report (on Prestwick), and assess the potential impact of the revised business plan on the medium to long-term funding requirements for the airport and monitor the level and potential for repayment of loan funding support provided by Transport Scotland.”

A Prestwick spokeswoman said: “It is standard practice for organisations to pay relocation costs if a successful candidate needs to move to the area to take up their post.

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“Glasgow Prestwick Airport’s search for a new Chief Executive extended across the UK to ensure that we got the right person for the job. It was always anticipated relocation expenses may be incurred.

“As a commercial organisation run at an arm’s length from the Scottish Government, this relocation package was agreed as part of the appointment process.”